Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... is not intended by under section 73(3) of the finance act, 1994. 2. learned d.r. supports the authority below. 3. there is no dispute that the case is made for realization of short fall and only default period penalty has been called for under ..... adjudicating authority, not being in consonance with the provision contained in section 73(3) of finance act, 1994, this appellant had been directed to pay penalty under section 76 of the finance act, 1994. in short, preliminary argument is that when no show cause notice was to be issued the question of penalty does not arise since adjudication ..... section 76 of finance act, 1994. statutory mandate being to relieve an assessee falling under section 73(3) of finance act, 1994 from litigation without issuance .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... when clandestine removal and duty liability was not challenged by the respondents. 3. heard revenue and also perused the record. learned commissioner (appeals) observed that the respondent no. 2 was not directly connected with the clandestine removal of goods. having such finding he relieved the appellant before him from net. the penalty on shri azad ahmed was ..... rs. 10,000/-. there is no evidence put forth by the revenue to contradict the finding of the learned appellate authority below who granted relief to the respondent no. 2. therefore, appeal against azaz ahmed, authorized signatory was dismissed. so far as appeal against m/s ..... account of wrong accounting or clerical mistake. under such doubt he held that no penalty is imposable. the respondents paid the duty before issuance of show cause notice. 4. so far as the levy of penalty under section 11ac of central excise act, 1944 is concerned, law is well settled by honble apex court .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
per justice r.m.s. khandeparkar : the appeal is taken up for hearing in terms of the order passed today in stay application no. e/2865 of 2009. 2. this appeal arises from the order dated 26th march, 2009 passed by the commissioner, raipur, whereby the annual capacity of the hot re-rolling steel mill ..... liability accordingly. 3. the appellants were the manufacturer of hot rolled products of non-alloy steel classified under chapter 72 to the schedule of the central excise tariff act, 1985. the provisional capacity of the mill was determined under order dated 18/28.12.1998 to be 1083 mts and the duty liability was fixed at rs. ..... claim by the appellants. the impugned order merely relates to finalization of the provisional order relating to determination of the annual capacity and corresponding duty liability. admittedly, at no point of time, the appellants had placed before the authority that the factory had closed since june, 1999. as rightly submitted by the learned dr, the appellate authority .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... with the aid of power. what is necessary in order to characterize operation as processing is that commodity must result in operation and experience some change. this act of operation on the commodity is material for the purpose of determining whether the operation constitutes processing. having so observed it was also held by the apex ..... , for terpenic bi-products of determination of essential oils aqueous distillation and aquous solution of essential oils and claimed the slab exemption under notification no.9/98-ce dated 2.6.98. pursuant to the second declaration, investigation was carried out and it was revealed that electric power was being actually used in the ..... ,000/-. 3. the respondents are engaged in the manufacture of essential oil (tarpenless or not) classifiable under chapter heading 3301.00 of the central excise tariff act, 1985. they had been availing the modvat credit facility under rule 57a of the central excise rules, 1944. the respondents filed declaration under rule 173b of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... appeal which was filed by the appellants before the commissioner (appeals),was dismissed for non-compliance of the requirement of section 35f of the central excise act, 1944. 2. the appellants are engaged in manufacture of various items of iron and steel classifiable under chapter sub-heading 7217.90, 7313.00, 7312.10 and 7314 ..... has clearly held that, process does not amount to manufacture within the meaning of the said expression under the central excise act. had the commissioner (appeals) considered the said aspect, there would have been no occasion for the appellate authority to insist for deposit of the amount demanded under the order passed by the original authority ..... .00 of the central excise tariff act, 1985. alleging that the appellants were misutilising ssi exemption under notification no. 9/2000-ce dated 1.3.2000, a show cause .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... d.n. panda: none present for the respondents. 2. revenue being aggrieved by waiver of penalty has come in appeal challenging the findings of the learned commissioner (appeals) made in para 4 of the appellate order. according to the learned dr, for no good reason section 80 of the finance act, 1994 is invokable in this case to waive penalties ..... . when the learned adjudicating authority examined the issue, he found that there were deliberate breach of law made by the respondent for which he levied penalty under sections 76, 77 and 78 of the finance act, 1994. on each ..... is bound to be set aside. accordingly, the matter is remanded to the learned appellate authority to bring reason and test the same under section 80 of the finance act, 1994. unless the elements of section 80 is satisfied and also the ratio laid down in union of india vs rajasthan spinning and weaving mills reported in .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... showing that the appellant had started commercial production only from 15-6-2002. the facts, therefore, clearly indicate that the earlier date of production 10-2-2002 mentioned in the certificate of permanent registration was not the date of commencement of commercial production and that some trial production may have been done ..... in all these appeals they were heard together and are being disposed of by this common order. 3. these appeals arise from order dated 16.2.2009 passed by the commissioner (appeals), chandigarh whereby appeals filed by the respondents against the order of the adjudicating authority were allowed, holding that the ..... are engaged in the manufacture of low voltage contracts (electrical), brass alloy ingots and silver residue classifiable under tariff item no. 85389000, 74032100 and 71129920 of the first schedule to the central excise tariff act, 1985. the respondents have their factory in the sicop industrial area, hatli more, kathua (jandk). the respondents claiming .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... .2009. it is the contention of the learned advocate appearing for the appellants that the impugned order has been passed in contravention of provision of section 84(5) of the finance act, 1994 which describe a period of two years from the date on which the order are sought to be revised has been passed. he also cites decision of the hon ..... in 1991 (55) elt 289 (s.c.) in support of his arguments. 3. heard learned d.r. 4. in view of the specific provision under section 84(5) of the finance act, 1994, and applying the ratio of decision of the honble supreme court in the case of m.m. rubber co. (supra) cited by the learned advocate we find that ..... per dr. c. satapathy: heard both sides. 2. in this case the impugned orders were signed by the original authority on 26.4.2007, though the order is dated 30.10.2007. review order has been passed on .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... in the manufacture of man-made yarn of synthetic and artificial staple fibre falling under chapter 55 of the ceta, 1985. they were also registered under section 69 of the finance act, 1994 as goods transport operator. they have utilised the cenvat credit earned on various inputs, capital goods and service tax paid on input service. the department sought to ..... .e., raigad vs. santogen exports reported in 2009 (120) elt 530 (tri-mumbai). 5. i find that there is no dispute that the respondent has earned cenvat credit on inputs, capital goods and input service. there is no allegation of the department that the said cenvat credit included credit of service tax paid on gta service. commissioner (appeals) has ..... per s.k. gaule: heard both sides. 2. revenue is in appeal against the commissioner (appeals) order no. 343-344(hks)ce/jpr-ii/2007 dated 4.6.2007 whereby commissioner (appeals) while relying upon the tribunals decision in the case of c.c.e., chandigarh vs. nahar industrial enterprises ltd. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
..... has discretion to impose a lesser penalty. the penalty imposed in the case is not less than the service tax involved in the case. i find no infirmity in the impugned order passed by the commissioner (appeals). accordingly, order-in-appeal is upheld and appeal is dismissed. ..... as mandap keeper. they were surprised by the anti-evasion officers of central excise department. it was alleged that they have suppressed the taxable value. therefore, demand was confirmed and the lower authorities has imposed the penalty of twice the amount of service tax involved under section 78 of finance act, ..... revenue is in appeal against order-in-appeal no. 112/ce/ldh/09 dated 16.6.2009 passed by the commissioner (appeals), chandigarh wherein the learned commissioner (appeals) has reduced the penalty imposed on the respondents from double the amount to equal the amount of service tax involved in this case. 2. the respondents are engaged in providing service .....
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